The example you mention in Section 14.6.2 of RUEB 2024 is the same example that was used in Section 14.6.2 of RUEB 2013. It appears that this example has not been updated to show the ability to use the single-word switch indicator, which was not introduced until 2016’s Guidance for Transcription Using the Nemeth Code within UEB Contexts.
Prior to 2016, this was the preferred method of transcribing this material; presently, a single-word switch indicator would be used on both “where” and “and”, with Nemeth starting before the first expression and ending after the last expression.